First State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.25% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 9.25% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 16.00% +9.50 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $121.5M | 121,483 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,361 | RCOAA223 |
| Recomputed ratio | 16.00% | numerator / denominator | |
| Filed ratio | 16.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.50 pp | $72.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.00% +8.00 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $121.5M | 121,483 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,361 | RCOAA223 |
| Recomputed ratio | 16.00% | numerator / denominator | |
| Filed ratio | 16.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.00 pp | $60.7M | capital that could be lost first |
Total risk-based capital ratio 17.25% +7.25 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $131.0M | 130,979 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,361 | RCOAA223 |
| Recomputed ratio | 17.25% | numerator / denominator | |
| Filed ratio | 17.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.25 pp | $55.0M | capital that could be lost first |
Tier 1 leverage ratio 10.32% +5.32 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $121.5M | 121,483 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.18B | 1,177,140 | RCOAA224 |
| Recomputed ratio | 10.32% | numerator / denominator | |
| Filed ratio | 10.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.32 pp | $62.6M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 52,501 | 52,501 | 52,501 | 52,501 | 52,501 | 52,501 | RCOAP742 |
| Retained earnings | 68,982 | 69,083 | 69,125 | 69,563 | 69,450 | 77,729 | RCOAKW00 |
| Accumulated other comprehensive income | (16,597) | (16,820) | (16,672) | (17,841) | (20,317) | (20,217) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 104,886 | 104,764 | 104,954 | 104,223 | 101,634 | 110,013 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 16,597 | 16,820 | 16,672 | 17,841 | 20,317 | 20,217 | P859 - P840 |
| Common equity Tier 1 capital | 121,483 | 121,584 | 121,626 | 122,064 | 121,951 | 130,230 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 121,483 | 121,584 | 121,626 | 122,064 | 121,951 | 130,230 | RCOA8274 |
| Tier 2 capital | 9,496 | 9,811 | 9,628 | 9,619 | 9,854 | 9,613 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,496 | 9,811 | 9,628 | 9,619 | 9,854 | 9,613 | RCOA5310 |
| Total capital | 130,979 | 131,395 | 131,254 | 131,683 | 131,805 | 139,843 | RCOA3792 |
| Total risk-weighted assets | 759,361 | 784,864 | 795,137 | 769,280 | 788,356 | 768,829 | RCOAA223 |
| Average total assets for the leverage ratio | 1,177,140 | 1,170,254 | 1,149,018 | 1,177,418 | 1,199,222 | 1,179,043 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $124.3M | $1.3M | 1.05% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $257.5M | $94.8M | 36.79% | 12.47% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $12.7M | $12.7M | 100.00% | 1.67% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $178.2M | $87.5M | 49.11% | 11.52% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.2M | $1.8M | 150.00% | 0.24% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $617.9M | $524.4M | 84.87% | 69.02% | RC-R Part II, item 4.d, 5.d |
| All other assets | $27.5M | $23.4M | 84.99% | 3.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $13.9M | $13.9M | 100.00% | 1.83% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $759.7M | ties to item 31 ($759.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $759.7M | RCONB704 |
| Less: excess allowance for credit losses | $377K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $759.4M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 16.00% | 16.00% | 17.25% | 10.32% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.49% | 15.49% | 16.74% | 10.39% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.30% | 15.30% | 16.51% | 10.59% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 15.87% | 15.87% | 17.12% | 10.37% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 15.47% | 15.47% | 16.72% | 10.17% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.94% | 16.94% | 18.19% | 11.05% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.75% | 16.75% | 18.00% | 10.93% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 16.89% | 16.89% | 18.14% | 10.61% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 16.95% | 16.95% | 18.20% | 10.38% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 17.67% | 17.67% | 18.93% | 10.68% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.39% | 15.39% | 16.64% | 9.92% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.25% | 15.25% | 16.50% | 10.04% | 12.78% | 12.79% | 13.93% | 10.03% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| First State Bank (this bank) | Risk-based | 16.00% | 16.00% | 17.25% | 10.32% | |
| Montgomery Bank | $1.18B | Risk-based | 11.35% | 11.35% | 12.40% | 9.69% |
| Premier Bank | $1.18B | Risk-based | 12.48% | 12.48% | 13.74% | 10.24% |
| Priorityone Bank | $1.18B | CBLR | NA | NA | NA | 11.89% |
| Reading Co-Operative Bank | $1.19B | Risk-based | 10.61% | 10.61% | 11.33% | 7.35% |
| Metro Bank | $1.18B | CBLR | NA | NA | NA | 14.68% |
| Mid America Bank | $1.18B | CBLR | NA | NA | NA | 10.76% |
| Evolve Bank & Trust | $1.19B | Risk-based | 17.72% | 17.72% | 18.97% | 12.88% |
| Somerset Regal Bank | $1.19B | CBLR | NA | NA | NA | 13.81% |
| The First National Bank of Bastrop | $1.18B | CBLR | NA | NA | NA | 11.61% |
| Anstaff Bank | $1.18B | Risk-based | 12.66% | 12.66% | 13.91% | 10.20% |
| Peer 25th percentile | 11.35% | 11.35% | 12.40% | 10.21% | ||
| Peer median | 12.48% | 12.48% | 13.74% | 11.19% | ||
| Peer 75th percentile | 12.66% | 12.66% | 13.91% | 12.63% | ||
| This bank's percentile | 80 | 80 | 80 | 40 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/191935/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.